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Williamsville Central School District – Financial Management (2016M-274)
… officials appropriated $21.7 million of unrestricted fund balance to help finance operations, which was not needed … estimates in the annual budget for the planned use of fund balance are accurate and reasonable. Revise the reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… City School District technician pleaded guilty today in Erie County Court after admitting he worked for a second … was arrested and pleaded guilty to scheming to defraud in the first degree, an E felony, and paid $18,229 in restitution, according to an agreement with Erie County …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyLaFargeville Central School District – Financial Condition (2016M-216)
… Purpose of Audit The purpose of our audit was to assess the District`s financial condition for the period … not officially adopted this or any other multiyear plan to address the District’s use of its excess fund balance. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Niskayuna Central School District – Financial Condition (2012M-218)
… to the District taxpayers the Board’s decision on the appropriate level of fund balance to maintain, and the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218DiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… the cash distributions made to counties and tax-imposing cities by the state Department of Taxation and Finance. The …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-yearDiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year
… the cash distributions made to counties and tax-imposing cities by the state Department of Taxation and Finance, and …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-yearTown of Keene – Records and Reports (2024M-27)
… balances did not agree with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Town of Albion – Supervisor’s Records and Reports (2024M-111)
… report – pdf] Audit Objective Determine whether the Town of Albion (Town) Town Supervisor (Supervisor) maintained … For example, the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a … The Board did not conduct a thorough annual audit of the Supervisor’s 2023 accounting records, as required by …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111DiNapoli: Local Sales Tax Collections Up 3% in November
… Local sales tax collections in New York state increased by 3% in … New York City accounting for 61.5% of the increase. “Local sales tax growth in November was a bit stronger compared to …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberDiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… State Comptroller Thomas P. DiNapoli. “The time to prepare for serious fiscal problems is before they arrive,” DiNapoli said. “The need for a cushion to fall back on is especially urgent today amid … are well under the national median of 7.5 percent. For comparison’s sake, Texas’s Rainy Day reserve funds are …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesApplication Review and Site Permitting for Major Renewable Energy Projects
… Objective To determine whether the Office of Renewable Energy Siting is … enact standards among the most aggressive in the United States, and require 100% carbon-free electricity by 2040, … envisioned because certain aspects of the process were not considered. For the 15 projects ORES reviewed, we found …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… collector, pleaded guilty to stealing nearly $90,000 in funds from the society and the town. “Bridget Brown … Crawford and Superintendent James for their partnership in fighting public corruption and holding Bridget Brown … from the fair and grand larceny in the third degree as a crime of public corruption related to the theft from …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyVillage of Washingtonville – Budget Review (B25-6-1)
… underestimated health insurance payments for at least the last two fiscal years. The 2025-26 tentative budget includes …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1NY-Sun Incentive Program (Follow-Up)
… was launched in 2012 by the Public Service Commission (PSC) to help establish a self-sustaining and self-sufficient … the Authority achieved the objectives required by the PSC for NY-Sun, including: confirming geographic equity of …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-followComptroller DiNapoli Releases Municipal Audits
… of Tivoli , Village of Tuckahoe and the City of Yonkers . “In today’s fiscal climate, budget transparency and … finance operating expenditures which will not be available in future years. In addition, the city plans to borrow up to $13 million for …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1White Lake Fire District – Budgeting Practices (2013M-156)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period January 1, 2012, to April 23, 2013. Background The White Lake Fire District is … money than it received. Budget inaccuracies contributed to the District using 54 percent of fund balance to fund the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… the District did not receive the audit reports for these two years until March 1, 2013. The District did not file the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialExamination of Travel Expenses
… outlined our findings regarding travel expenses incurred by a Department employee for calendar years 2013 and 2014. … The official station of every employee is designated by the head of the agency and is typically the employee’s … outlined our findings regarding travel expenses incurred by a Department employ …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesCity of Rye – Boat Basin Fund (2013M-289)
… to examine the City’s Boat Basin fund financial operations for the period of January 1, 2012 through June 30, 2013. Background The City of Rye is located in Westchester County, covers 20 square miles and has a population of approximately 15,000. The City is governed by an elected Mayor and a six-member City …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289SUNY Bulletin No. SU-164
… a new deduction code exclusively to transmit payments for nonresident alien scholarship recipients directly to the … IRS regulations, institutions that provide scholarships for items other than tuition and required fees (including … balance on their student account. This new deduction code is limited to the Nonresident Alien Scholarship payrolls …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-164-new-deduction-code-424-suny-nra-scholarship-payments